Im Sonderforschungsbereich 597 (TranState) wird seit 2003 der Wandel von Staatlichkeit in der OECD-Welt des ausgehenden 20. und beginnenden 21. Jahrhunderts untersucht. Ausgangspunkt und Vergleichsmaßstab ist dabei der demokratische Rechts- und Interventionsstaat – im Folgenden DRIS – der...

Staatlichkeit zerfasert. Der seit dem 15. Jahrhundert verlaufende Prozess der Aneignung von Herrschaftsbefugnissen durch den Staat hat sich in der zweiten Hälfte des 20. Jahrhunderts umgekehrt. Der Staat übt Herrschaft oft nicht mehr alleine aus, sondern koordiniert, integriert, initiiert und...

Abstract Is corporate tax competition a threat to democracy in the EU? The answer dependscrucially on a positive analysis of the effects of tax competition on national policy autonomy.Most analyses focus on direct effects on corporate tax rates and revenues. Wecontend that this focus is too...

Since the second half of the twentieth century, the gradual nationalization of political authority that was typical for much of the State's history since the seventeenth century has come to a standstill and given way to the denationalization of political authority. Non-state actors acquire...

We show that tax competition in the EU is shaped by four interrelated institutional mechanisms: 1) Market integration, by reducing the transaction costs of cross-border tax arbitrage in the Single Market, 2) enlargement, by increasing the number and heterogeneity of states involved in intra-EU...

There are basically three stories about the globalisation-welfare state nexus. The first story argues that globalisation is the cause of the chronic crisis of the welfare state. As national economies open to the international market, governments are forced to adapt to the imperatives of global...

How does globalisation affect taxation? The academic wisdom is split on this question. Some argue that globalisation spells the beginning of the end of the national tax state while others maintain that it hardly constrains tax policy choices at all. This paper comes down in the middle. It finds...

The paper analyzes the common assumption that the EU has little power over taxation. We find that the EU's own taxing power is indeed narrowly circumscribed: its revenues have evolved from rather supranational beginnings in the 1950s towards an increasingly intergovernmental system. Based on a...

AbstractTax competition poses two problems for international cooperation: defection and distributive conflict. Multilateral cooperation to stop tax competition may fail because states face incentives to renege on their promises or because they face adverse distributional consequences, either of...